Can i leave my home to my stepson with giant liens on it? what will happen?

Hi. I own a house that has a massive CA state sales tax lien that my wife incurred and now the house, that is only in my name only, has a nominee lien on it from the state. Can I bequeath the house to my stepson, who is not officially my relative, and can he make use of it or does the lien have to be paid off after my wife and I die? Does he just keep paying my mortgage in the name of my estate? Would a mortgage company be OK with that? There is no equity in the house with the lien on it so selling it wouldn't be much of an option. Would some kind of trust help or doesn't that protect against of tax lien?